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Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
How and when you can apply zero-rated VAT to exported goods.
How to account for VAT on vehicles and fuel you use for your business.
Use this form if you've received a letter or email from HMRC asking you to send details to support your VAT repayment claim.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Find out when transactions involving land and buildings are exempt from VAT.
Use this online service (VAT126) to claim back VAT if you're exempt from it as a local authority, academy, public body or eligible charity.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
Find out what records you must keep and how to keep them if you're registered for VAT.
How to get VAT relief if you’re buying goods because of your disability.
Use this service to get your import VAT statements and certificates, manage your payment accounts, and manage or view authorities all in one place.
How and when to use paper form VAT1 to register a new or existing business, or one you're taking over.
How to account for VAT if you’re a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.
Check when you can use postponed VAT accounting to declare and recover import VAT on the same VAT Return.
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activities.
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